2007 (3) TMI 31

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..... mand and allow the appeal - Appeal No.E/821/06 - Final Order No. A/490/2007-WZB/C-IV/(SMB), - Dated:- 14-3-2007 - [Order per] - After hearing both sides, I find that the duty of Rs. 54,519/- stands confirmed against the appellants in respect of the excisable goods, which they claimed was initially cleared by them but returned by their customers and again cleared after removing the defects. T .....

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..... ts and to clear the same again without payment of duty. As rightly observed by the appellate authority, there is only one Rule 16, which permits the manufacturer to receive back already cleared goods and to take credit of duty paid on the same. The said credit can be used subsequently at the time of clearance of the rectified goods. Admittedly, such procedure has not been followed by the appellant .....

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